Answer:
The current balance is $33.18.
Explanation:
The initial balance is $82.92.
The debt are subtracted from the balance and deposits are add in the balance.
On 5/1 after paying the monthly fee the balance was $82.92.
On 5/3 phone bill of $78.24 is paid, so the remaining balance is,

On 5/15 the paycheck of $125.00 is deposited, so the remaining balance is,

On 5/17 withdraw from ATM of $40, so the remaining balance is,

On 5/20 tennis lessons of $56.50 is paid, so the remaining balance is,

Therefore, the current balance is $33.18.